Chongqing Municipality, Tentative Measures for the Implementation of the Pilot Reform of the Levy of Property Tax on Certain Residential Premises for Individuals

重庆市关于进行对部分个人住房征收房产税改革试点的暂行办法

Chongqing imposes property tax on high-end properties.

Promulgated: January 28 2011

Effective: as of date of promulgation

Applicability: The pilot project for levy of property tax shall be launched in nine districts of the main city (Article 1).

Main contents: The following residential premises shall be subject to property tax:

(1) villas owned by individuals;

(2) high-end residential